Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Portal-only service of GST show-cause notices is insufficient where there is no acknowledgement of receipt or response to the notice. Similarly, uploading a contested order-in-original solely on the Common Portal does not commence the limitation period for filing an appeal. Taxpayers affected by notices or adjudication orders served only through the portal may seek the remedies available for defective service, including protection against limitation being calculated from the portal-upload date alone.
Portal-only service of GST show-cause notices is insufficient where there is no acknowledgement of receipt or response to the notice. Similarly, uploading a contested order-in-original solely on the Common Portal does not commence the limitation period for filing an appeal. Taxpayers affected by notices or adjudication orders served only through the portal may seek the remedies available for defective service, including protection against limitation being calculated from the portal-upload date alone.
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